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2020 (2) TMI 197 - AT - CustomsSmuggling - television of brand name of ‘Sony’ and ‘Samsung’ were found in their premises which were kept for sale - HELD THAT:- In this case, during the course of search, 228 pieces of television sets of ‘Sony’ and ‘Samsung’ were recovered from the premises of the appellant. Revenue made vague allegations against the appellant alleging that these are smuggled-one. In fact, these television sets are having serial numbers and in the case of Samsung Malaysia, it was enquired by Revenue regarding whether these television sets with the serial numbers have been manufactured by them or not. In reply to the query, the same were answered ‘no’. If that is the situation, Revenue has failed to prove that the television sets in question are smuggled one. Moreover, the item in question is not notified item under Section 123 of the Customs Act, 1962. Therefore, the appellant is not required to prove that these television sets have been procured by them from licit means. It is the burden on the Revenue to prove that these television sets are smuggled-one which Revenue failed to do so. The appellant is neither liable to pay any duty nor these goods are liable for confiscation. Therefore, no redemption fine and penalty is imposable on the appellant - Appeal allowed - decided in favor of appellant.
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